IRS. After all, who can benefit from the automatic benefit plan?

O the deadline for payment of the IRS is over, but taxpayers can still be entitled to the payment plan in automatic instalments: how does it work and who is entitled?

“Automatic payment plan: If you have not paid the IRS recovery note or made the payment claim in instalments, you can still benefit from the payment in automatic instalments“, explained the Tax and Customs Authority (AT) through a shared publication on social network Facebook. 

The AT explains that “automatically creates a benefit plan when a tax debt has not been paid within the deadline and the debtor has not made the payment claim in instalments“.

But there is two conditions which must be complied with:

• The debt must still be collected on a voluntary basis;
• The debt is of a value equal to or less than € 5,000 for natural persons or € 10,000 for legal persons.

“ The notification of the unofficial benefit plan shall be made by letter, or electronically to the members of the electronic notification and citation. With the payment of the first instalment, the plan is considered accepted ", explain also the Finances. 

The consequences for those who failed the IRS deadline

The official deadline for delivering the IRS statement is over – it took place between April 1st and June 30th. Anyone who has not complied with this tax obligation now risks penalties. Which ones? What to do? Let's do it.

“ The delivery of the declaration outside the deadline constitutes a tax infringement and may result in fines being imposed by the Tax Authority (AT). The penalty varies according to the delay time and the tax situation of the taxpayer ", explains the site Positive Balance of the General Deposit Box.

It should be stressed that the “legal framework provided for in Article 116 of the General Tax Infringement Scheme goes from €150 to €3.750”, but “if the taxpayer regulates the situation and meets the conditions of reduction laid down in the law, the fine may be reduced”.

“ According to the Tax Authority, where there is no counter-ordination procedure, the reduction may be 12.5% of the legal minimum, without the amount to be paid being less than EUR 25. Article 30 of the RGIT also provides that the fine may be reduced to 12.5% of the legal minimum amount when the request is submitted before the auto denotation, received participation or complaint, or initiated tax inspection procedure”, explains the Positive Balance.

More: “If the obligation is not regularised, or if the reduced fine is not paid within the time limit, counter-ordering proceedings may be initiated. At this stage, the taxpayer is notified to submit defence within 30 days, pay the fine in advance, ask for special relief, ask for a waiver of the fine or request voluntary payment.”.